Hawaii Rental Motor Vehicle and Tour Vehicle Surcharge Tax Annual Return

Rental Motor Vehicle and Tour Vehicle Surcharge Tax Annual Return
Form RV-3, Rev. 2023, Rental Motor Vehicle and Tour Vehicle Surcharge Tax Annual Return and Reconciliation
Clear Form

FORM RV-3

STATE OF HAWAII — DEPARTMENT OF TAXATION

RENTAL MOTOR VEHICLE, TOUR VEHICLE, AND CARSHARING VEHICLE SURCHARGE TAX
ANNUAL RETURN & RECONCILIATION
For Tax Years Ending After December 31, 2022
And Before January 1, 2026
RV3_I 2023A 01 VID01

(REV. 2023)

98

DO
NOT WRITE IN THIS AREA
	

Place an “X” in this box ONLY if this is an AMENDED return
M M   D D    Y Y Y Y

TAX YEAR ENDING	

HAWAII TAX I.D. NO.

ATTACH CHECK OR MONEY ORDER HERE

NAME:____________________________________ 	
COLUMN A
Car-Sharing Vehicle
Surcharge Tax — Enter the
Number of Car-Sharing Vehicle
Half-Hours

RV

Last 4 digits of your FEIN or SSN

COLUMN C
COLUMN B
COLUMNS D,E&F
Tour Vehicle Surcharge Tax —
Tour Vehicle Surcharge Tax —
Rental Motor Vehicle
Enter the Number of Tour Vehicles Enter the Number of Tour Vehicles Surcharge Tax — Complete the
Carrying 8 - 25 Passengers
Carrying 26 or More Passengers
Schedule on page 2 then carry to
this Column, line 7

1	 OAHU DISTRICT						

1

2	 MAUI DISTRICT						

2

3	 HAWAII DISTRICT						

3

4	 KAUAI DISTRICT						

4

5	TOTALS (Add lines 1 through 4)						

5

6	 RATES	

$0.25	

$66		$16	

7	TAXES (Multiply line 5 by line 6)		

$5.50	

6

00	 00		
7
8

8.	 TOTAL TAXES DUE. Add line 7, Columns A through F. Enter the result here. If you did not have any activity
for the period, enter “0.00” here .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	

PENALTY
9.	 AMOUNTS
ASSESSED 	DURING THE YEAR. . . . . . . . . . .	
	
INTEREST		9

10

10.	 TOTAL AMOUNT. Add lines 8 and 9. .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  	
11.	 TOTAL TAXES PAID on Forms RV-2 (and the Annual return if this
is an Amended return) less any refunds received for the tax year.  .  .  .  	

11

12.	 Additional assessments paid for the tax year, if included on line 8. .  .  .  	
12
13.	 PENALTIES $ ______________ INTEREST $ ______________ Paid..  	
13
14.	 TOTAL PAYMENTS MADE FOR THE TAX YEAR. (Add lines 11 thru 13).	
14
15.	 CREDIT CLAIMED ON ORIGINAL ANNUAL RETURN. (For Amended Return ONLY) .  . 	
15
16.	 NET PAYMENTS MADE. Line 14 minus line 15.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  	
16
17.	 CREDIT TO BE REFUNDED. Line 16 minus line 10 .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  	
17
18.	 ADDITIONAL TAXES DUE. Line 10 minus line 16 .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  	
18
	
PENALTY
19.	 		
19
INTEREST
		
20.	 TOTAL AMOUNT DUE AND PAYABLE. (Add lines 18 and 19).  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  	
20
21.	 PLEASE ENTER THE AMOUNT OF YOUR PAYMENT. Attach a check or money order payable to
“HAWAII STATE TAX COLLECTOR” to Form RV-3. Write “RV,” the filing period, your Hawaii Tax I.D. No., and your daytime
phone number on your check or money order.
Mail to: HAWAII DEPARTMENT OF TAXATION, P.O. Box 1425, Honolulu, HI 96806-1425
If you are NOT submitting a payment with this return, enter “0.00” here..  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 		
21

FOR LATE FILING ONLY



DECLARATION: I declare, under the penalties set forth in section 231-36, HRS, that this is a true and correct return, prepared in accordance with the provisions of the
Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax Law and the rules issued thereunder.
IN THE CASE OF A CORPORATION OR PARTNERSHIP, THIS RETURN MUST BE SIGNED BY AN OFFICER, PARTNER OR MEMBER, OR DULY AUTHORIZED AGENT.

(   )
SIGNATURE	

RV31C0S1

TITLE	

ID NO 01

DATE	

DAYTIME PHONE NUMBER

FORM RV-3 (REV. 2023)

98

FORM RV-3 (REV. 2023)		

PAGE 2

Name:___________________________________________________
HAWAII TAX I.D. No.
RV3_I 2023A 02 VID01

RV

M M   D D    Y Y Y Y

Last 4 digits of your FEIN or SSN

	

COLUMNS D, E & F
SCHEDULE

COLUMN D
Rental Motor Vehicle
Surcharge Tax — Enter the
Number of Rental Motor
Vehicle Days for rentals
After December 31, 2022
and Before January 1, 2024

	

TAX YEAR ENDING

COLUMN E
Rental Motor Vehicle
Surcharge Tax — Enter the
Number of Rental Motor Vehicle
Days for rentals
After December 31, 2023
and Before January 1, 2025

COLUMN F
Rental Motor Vehicle
Surcharge Tax — Enter the
Number of Rental Motor Vehicle
Days for rentals
After December 31, 2024
and Before January 1, 2026

1	
OAHU DISTRICT							
1
2	
MAUI DISTRICT							
2
3	
HAWAII DISTRICT							
3
4	
KAUAI DISTRICT							
4
5	 TOTALS 							
5
	 (Add lines 1 through 4 of each column)
6	 RATES	

$6		 $6.50		

$7	

	

6

7	 TAXES (Multiply line 5 by line 6 							 7
00	
00
	 in each Column)		
	
	
If all of your rental days are Before January 1, 2025*, add line 7, Columns
7D&E
						
			
D and E and enter result here and on page 1, line 7.
If all of your rental days are After December 31, 2023 and Before January 1, 2026**, add line 7,
Columns E and F and enter result here and on page 1, line 7.
								

	

7E&F

* If all of your rental days fall within Calendar Year 2024, complete ONLY Line 7 D&E.
** If all of your rental days fall within Calendar Year 2025, complete ONLY Line 7 E&F.

RV32C0S1

ID NO 01

FORM RV-3 (REV. 2023)

98